French Business Law - French Legislation

Article L3332-6-1 of the French Labour Code

November 7, 2023

Any company may apply a company savings scheme concluded at branch level, provided that the branch agreement has been approved pursuant to article L. 3345-4. Companies wishing to apply the approved branch agreement must conclude an agreement to this effect under the conditions set out in articles L. 3332-3 and L. 3332-4. Companies with fewer than fifty employees may opt to apply this scheme by means of a unilateral document…

Article L3332-7 of the French Labour Code

November 7, 2023

The rules of the company savings plan determine the conditions under which employees are informed of its existence and content. They provide for the implementation of a decision-making aid for beneficiaries.

Article L3332-7-1 of the French Labour Code

November 7, 2023

The person responsible for keeping the register of administrative accounts provides all beneficiaries of an employee savings plan with an annual statement of account including the choice of allocation of their savings, as well as the amount of their securities estimated at 31 December of the previous year. A decree determines the information that must be included in this annual statement, in particular payments and withdrawals for the previous year,…

Article L3332-8 of the French Labour Code

November 7, 2023

Where the company savings plan has not been set up by virtue of an agreement with the employees, the companies communicate the list of the names of all their employees to the establishment authorised for the activities of custody or administration of financial instruments, pursuant toarticle L. 542-1 of the Monetary and Financial Code, to which they have entrusted the keeping of the members’ accounts. This establishment informs each employee…

Article L3332-9 of the French Labour Code

November 7, 2023

Company savings plan regulations are filed with the administrative authority.

Article L3332-10 of the French Labour Code

November 7, 2023

The annual payments made by an employee or a person referred to in Article L. 3332-2 to the company savings plans in which he participates may not exceed one quarter of his annual remuneration or his professional income taxed for income tax purposes in respect of the previous year. These payments may not exceed one time the annual remuneration or professional income taxed for the previous year when they are…

Article L3332-11 of the French Labour Code

November 7, 2023

The sums paid annually by one or more companies for an employee or a person mentioned in article L. 3332-2 constitute the employer’s contribution and may not exceed a ceiling set by regulation for payments into a company savings plan, without being able to exceed three times the beneficiary’s contribution. This contribution may be made up of sums from profit-sharing, company profit-sharing and voluntary payments by beneficiaries. The company may…

Article L3332-12 of the French Labour Code

November 7, 2023

Any modulation of the company’s contribution can only result from the application of general rules, which may not, under any circumstances, have the effect of making the ratio between the company’s payment and that of the employee or the person mentioned in article L. 3332-2 increase with the latter’s remuneration.

Article L3332-13 of the French Labour Code

November 7, 2023

The company’s contribution may not replace any of the remuneration elements, such as those taken into account to determine the basis of contributions defined inarticle L. 242-1 of the Social Security Code, in force in the company at the time of setting up a plan mentioned in this article or which become compulsory by virtue of legal or contractual rules. However, this rule may not have the effect of calling…

Article L3332-14 of the French Labour Code

November 7, 2023

The free shares allocated to employees under the conditions set out in Articles L. 225-197-1 to L. 225-197-3 and L. 22-10-59 of the French Commercial Code, without prejudice to the specific provisions set out in this paragraph, may be paid into a company savings plan on expiry of the vesting period referred to in the sixth paragraph of I of Article L. 225-197-1 of the same code, into a company…

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Legislative part

Article L3332-6-1 of the French Labour Code

Article L3332-7 of the French Labour Code

Article L3332-7-1 of the French Labour Code

Article L3332-8 of the French Labour Code

Article L3332-9 of the French Labour Code

Article L3332-10 of the French Labour Code

Article L3332-11 of the French Labour Code

Article L3332-12 of the French Labour Code

Article L3332-13 of the French Labour Code

Article L3332-14 of the French Labour Code

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